https://www.taxtmi.com/caselaws?id=80515 Customs exemption under Notification No. 229/83 for Gamma Ferric Oxide could not be denied solely because end-use evidence was filed after the bond period or not in the prescribed form. The Tribunal treated the filing requirement as a procedural condition and applied substantial compliance, not literal compliance, where the notification itself did not make the time limit an essential condition. It also noted that some end-use evidence had been produced, capable of verification from contemporaneous records, and that a later amending notification had removed the bond condition for the product. The matter was therefore remanded for verification of the evidence and fresh orders rather than rejected outright. en-us Tue, 20 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80515 Customs exemption under Notification No. 229/83 for Gamma Ferric Oxide could not be denied solely because end-use evidence was filed after the bond period or not in the prescribed form. The Tribunal treated the filing requirement as a procedural condition and applied substantial compliance, not literal compliance, where the notification itself did not make the time limit an essential condition. It also noted that some end-use evidence had been produced, capable of verification from contemporaneous records, and that a later amending notification had removed the bond condition for the product. The matter was therefore remanded for verification of the evidence and fresh orders rather than rejected outright. Case-Laws Customs Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80515